The evaluation methods of competitors in figure skating are the key problem of this sport. The 6.0 system of evaluation was in use until the year 2004. In such system referee compares competitors one by one and decides on the rank. The 6.0 system can be described by method of Expert Judgment and/or Group Participation. In year 2004 International Skating Union introduced the new system. In this new system is in the role of the decision maker mainly the competitor not the referee. The competitor chooses elements of his program which maximized the total point benefit. We can find out the point value of every element in SOV -- Scale of Values. Nowadays the skater can decide according to the Decision Making under Multiple Criteria theory, we use Weighted Sum Approach method which is sufficient for our purpose. In this thesis both systems are going to be explained on particular cases and linked with methods of decision making theory.

Fraud risk assessment is an important audit process that has a direct impact on the effectiveness of auditors' fraud detection in an audit. However, prior literature has shown that auditors are generally poor at assessing fraud risk. The Public Company Accounting Oversight Board (PCAOB) suggests that auditors may improve their fraud risk assessment performance by adopting a fraud specialist mindset. A fraud specialist mindset is a special way of thinking about accounting records. While auditors think about the company's recorded transactions in terms of the availability of supporting documentations and the authenticity of the audit trail, fraud specialists think instead of accounting records in terms of the authenticity of the events and activities that are behind the reported transactions. Currently there is no study that has examined the effects of the fraud specialist mindset on auditors' fraud risk assessment performance. In addition, although recent studies have found that fraud specialists are more sensitive than auditors in discerning fraud risk factors in situation where a high level of fraud risk is present, it remains unclear whether the same can be said for situation where the risk of fraud is low. Thus, the purpose of my dissertation is to examine the effects of fraud specialist and audit mindsets on fraud risk assessment performance. In addition, I examined such effects on fraud risk assessment performance in both high and low fraud risk conditions. The contributions of my dissertation include being the first to experimentally examine how different mindsets impact fraud-related judgment. The results of my study have the potential to help address the PCAOB's desire to improve auditors' fraud risk assessment performance though the adoption of the fraud specialist mindset. In addition, my study contributes to the literature by exploring fraud-related problem representation as a possible mediator of mindset on fraud risk assessment performance. I executed my dissertation by conducting an experiment in which mindset (fraud specialist or audit) was induced prior to the completion of an audit case (high or low in fraud risk). A total of 85 senior-level accounting students enrolled in two separate auditing classes participated in my study. The results from my experimental provide empirical support that it is possible to improve auditors' fraud risk assessment through adapting the fraud specialist mindset. My study also provides preliminary evidence that individuals with the fraud specialist mindset developed different problem representations than those with the audit mindset.

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Abstract Purpose: The primary goal of this thesis is to provide a deeper understanding of how big data affect professional judgment, audit efficiency, and perceived audit quality. It also aims to explore the effect of Big Data Analytics (BDA) on the skills and competence required by auditors to perform an audit in a big data environment. Theoretical perspectives: Theoretical concepts base on previous research and publications by practitioners and regulators on BDA, professional judgment, audit efficiency, and audit quality. Literature was used to derive the research gap and research questions. Methodology: A qualitative method base exploratory approach. A literature review was conducted to uncover areas of interest that require more research. The effect of data analytics on the audit was identified as a potential area for research; a focus on audit quality was chosen, including key factors that contribute to overall audit quality. The research is based on semi-structured interviews with auditors from big four audit firms in Sweden. Empirical foundation: Empirical evidence was generated through an interview with seven auditors at different levels of the professional hierarchy. Empirical data was analyzed using a thematic data analysis approach. Conclusions: The findings of this research show that using BDA in the audit methodology affect the required skills and competence by auditors to carry out audit engagement activities. More IT related skills and knowledge gaining prominent in the audit field. Implementing data analytics will not be efficient in the early stage but will save time as auditors become more familiar with the tools. Data analytics improve audit quality. Auditors use analytics to gain more insight into the client’s business and communicate such insights to clients. It was found that data analytics generate fact-based audit evidence. The visualization ability enables auditors to visualize and analyze audit evidence to guide their professional judgment and decision making. Key words: Big data, Data analytics, Auditors skills and competence, Audit process, Audit efficiency, Audit quality and Professional judgment.

<p>Critique is an essential skill of professional designers to communicate success and failure of a design with others. For graphic design educators, including critique in their pedagogical approaches enables students to improve both their design capability and critique skills. Adaptive Comparative Judgment (ACJ) is an innovative approach of assessment where students and instructors make comparisons between two designs and choose the better of the two. The purpose of this study was to investigate the differences between instructors’ and students’ critiquing practices. The data was collected through think-aloud protocol methods while both groups critiqued the same design projects. </p> <p>The results indicate that it took students longer to finish the same amount of critiques as those completed by instructors. Students spent more time describing their personal feelings, evaluating each individual design, and looking for the right phrases to precisely express their thoughts on a design. Instructors, with more teaching experience, were able to complete the critique more quickly and justify their critique decisions more succinctly with efficient use of terminology and a reliance on their instincts. </p>

abstract: Temporal-order judgments can require integration of self-generated action-events and external sensory information. In a previous study, it was found that participants are biased to perceive one’s own action-events to occur prior to simultaneous external events. This phenomenon, named the “Egocentric Temporal Order Bias”, or ETO bias, was demonstrated as a 67% probability for participants to report self-generated events as occurring prior to simultaneous externally-determined events. These results were interpreted as supporting a feed-forward, constructive model of perception. However, the empirical data could support many potential mechanisms. The present study tests whether the ETO bias is driven by attentional differences, feed-forward predictability, or action. These findings support that participants exhibit a bias due to both feed-forward predictability and action, and a Bayesian analysis supports that these effects are quantitatively unique. Therefore, the results indicate that the ETO bias is largely driven by one’s own action, over and above feed-forward predictability. / Dissertation/Thesis / Masters Thesis Psychology 2020

While industry is looking to graphic design education for the next top designers who have the knowledge and skills to be successful in their field (Bridges, King, Brown, & Luedeman, 2013), graphic design instructors often have a limited time to teach students the knowledge and skills they need to become successful designers (Landa, 2010; Kennedy et al., 2012; Liu, & Tourtellott, 2011). Most university-level graphic design courses, the traditional preparation pathway for future designers, focus on improving student’s design ability through hands-on projects that teach students how to use graphic design technology (Motley, 2017). In addition to hands-on graphic design experiences, many classrooms also use peer critique to allow students to critique and give feedback to peers while identifying the positive aspects of a design and suggesting improvements to be made (Motley, 2017). Students tend to improve their design when a classroom implements critique, including self and peer assessment, into the curriculum (Wanner, & Palmer, 2018). However, little is known about the relationship, if any exists, between a student’s ability to design and a student’s ability to critique. Therefore, this study will investigate the correlation between student critique and student design abilities with the intent of improving graphic design educational practices. Understanding this correlation may assist those involved with graphic design education to better prepare students for future employment by assisting instructors in using their limited teaching time most effectively. Specifically, a relationship between graphic design critique and graphic design skill may suggest that the limited time available for teaching should emphasize improving critique skills with the goal of also improving graphic design abilities. If no relationship between critique and design abilities exists, this may suggest that limited time should be spent engaging students in critique and other forms of teaching should be emphasized.

This diploma thesis deals with the topic of judgment by default, or default judgment, the issuance of which is based not on the classic course of proceedings, i.e. the participation of defendant and plaintiff, taking of evidence, argumentation, findings of fact etc., however only on the fact that the defendant failed to appear before a court during first hearing of the case without duly excusing his absence. The purpose of the institute of default judgement is to expedite the decision-making activity of courts. At the same it aims to motivate the defendant to be active in the dispute. The aim of this thesis is first to analyse and evaluate the current regulation of the judgement by default, which lasted in its current form for almost 30 years without significant changes, including the remedies provided by the Code of Civil Procedure in defense against this type of judgment. In the next section, the thesis concerns the legislation on the default judgment in the Slovak legal system as Slovak civil procedural law has undergone a relatively recent recodification. It is thus certainly necessary to compare how such an important institute is regulated in a legal order that is relatively close to ours. The establishment of the Slovak regulation of the default judgment is followed by a comparison of the two...

Magister Legum - LLM / The so called business judgment rule (hereinafter referred to as ―the BJR or the rule‖) that serves to protect directors from liability for negative consequences of honest, reasonable business decisions that went wrong, was developed by the American judiciary in the early 19th Century.2 Percy v. Millaudon, a Louisiana Supreme Court decision quoted above, articulated what is now referred to as the BJR.3 This case provides the earliest expression of the American BJR.4 Delaware courts subsequently issued a series of cases formulating the BJR as a presumption.5 Although the earliest expression of the rule was provided by a Louisiana court, the dissertation will focus on the Delaware case law formulation of the rule.6 The essence of the BJR is that judges should not second guess directors‘ decisions if certain elements of the BJR are fulfilled.7 Courts are required to exercise caution when dealing with claims brought by either stakeholders or shareholders against directors who have made bona fide, also referred to as good faith, business decisions.8 In order to be protected by the BJR and for it to act as a safe harbour, the court will determine whether certain requirements have been met before applying the rule.9 The Delaware courts formulated the BJR as a presumption and in order for directors to be protected by the rule they must have made an informed business decision, in good faith and in the honest belief that the decision will be in the best interest of the company.10 As will be discussed later, this formulation of the rule is referred to as the traditional BJR. In addition to the aforementioned formulation, another formulation was provided by the American Law Institute (hereafter referred to as the ―ALI formulation‖).11 Initially there had been difficulties codifying the ALI version of the rule but later it was successfully codified in paragraph 4.01(c) of the ALI Corporate Governance Project.12 This formulation requires a director to ensure that he has no personal interest in the matter, he is reasonably informed of the matter prior to making the decision and he rationally believes the decision will be in the best interest of the company.13 If the director complies with the aforementioned requirements, the director will be considered to have acted in good faith.14 Directors owe fiduciary duties to the company and in instances where they breach one or more of these duties they can incur personal liability.15 The rule thus emerged because of the need to protect directors and it serves as a safe harbour for those individuals who made a decision in conformity with the aforementioned requirements.16 In commercial terms the rule bestows economic freedoms and freedom of entrepreneurship to directors guided, in any case, by ―the best interest of the company‖.17 The most commonly cited reasons for the existence of the rule are that it promotes risk taking, encourages competent persons to serve as directors, prevents judicial second-guessing and promotes judicial efficiency. It further provides directors with sufficient freedom to manage the company and it ensures that the interest of shareholders and those of directors are balanced.18

AI applications are today implemented in a wide range of settings with the goal of achieving greater efficiency. However, these implementations can not be guaranteed to be free of risks. This study investigated how people perceive these risks and benefits, and whether there were any notable differences to be found between the domains in which they appear, in this case e-commerce/marketing and healthcare. Additionally, the relationship between the perceptions and individual positive and negative attitudes towards AI were examined by utilizing an affect heuristic framework. The findings showed that the two domains did differ from one another, as ratings of both perceived risks and benefits were higher for the healthcare domain compared to the e-commerce/marketing domain. Further, an inverse correlation between ratings of risks and benefits were found within each domain, which is consistent with the affect heuristic framework.